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Yes, if you record a taxable mortgage or deed in 1 of the 10 Minnesota counties that participate in the program. The fee is paid to the county.
The mortgagor or seller (grantor) pays this fee.
The following counties participate in the program:
To reimburse taxing jurisdictions for revenue lost under the Conservation Tax Credit (Minnesota Statutes, section 273.119) or on the valuation of agricultural preserves (M.S. 473H.10).
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